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Effective dates and transition

Background

A joint IASB-FASB project seeking views on when new financial reporting standards resulting primarily from the Boards' work to improve and achieve convergence of International Financial Reporting Standards (IFRSs) and US generally accepted accounting principles (GAAP) should become effective.

 

Current status of the project

This project has effectively been discontinued.  The IASB and FASB released Request for Views on Effective Dates and Transition Methods on 19 October 2010.  The Boards are considered the feedback received in finalising their various high-priority projects.

 

Project milestones

DateDevelopmentComments
19 October 2010 Request for Views on Effective Dates and Transition Methods published Comment deadline 31 January 2011